Peter's Landscape Design, designs landscape plans and plants materials for clients. On April 1, there were three jobs in process, Jobs 68, Job 69, and Job 70. During April, two more jobs were started, Job 71 and Job 72. By April 30, jobs 69, 70, and 72 were completed . The following data was collected:

Job 68 Job 69 Job 70 Job 71 Job 72 4/1 balance $ 540 $ 1,230 $ 990 __ __ Direct Materials 700 560 75 $ 3,500 $ 2,750 Direct labor 500 600 90 2,500 2,000

The manufacturing overhead is applied at a rate of 120% of the direct labor cost.

Overhead is applied at the rate of 120% of direct labor cost.

Required: 1. Prepare job order cost sheets for each job as April 30.